Non-profit organizations carry out accounting according to the accrual basis. Compared with enterprises, non-profit organizations do not have the subject of owner's equity, but the subject of net assets. At the same time, non-profit organizations need to follow the provisions of the Civil Non-profit Organization System for accounting.

Non-profit organizations refer to non-governmental non-profit organizations, and the accounting subjects of non-governmental non-profit organizations include:

Assets, cash, bank deposits, other monetary funds, accounts receivable, inventory and other subjects;

Liabilities, short-term loans, accounts payable, wages payable, taxes payable and other subjects;

Net assets: unrestricted net assets and restricted net assets;

4. Income and expenses: donation income, membership fee income, service provision income, business activity cost, management expense, fund-raising expense and other expenses.

What does the non-profit organization's enterprise income tax exemption income include?

Tax-free income refers to the taxable income of an enterprise, but it is exempted from collection according to the relevant provisions of the Enterprise Income Tax Law. The tax-free income of non-profit organizations includes the following contents:

Debt interest income: specifically, it refers to the interest income obtained from government bonds held by enterprises (issued by the State Council finance department).

Equity investment income between resident enterprises: Equity investment income between resident enterprises, such as dividends or bonuses, which meet the requirements, belongs to enterprise income tax-free income.

Equity investment income obtained by non-resident enterprises: Non-resident enterprises that set up institutions and places in China, whose actually related equity investment income, such as dividends and bonuses, are obtained from resident enterprises, which are also within the scope of enterprise income tax exemption.

Eligible non-profit income: the income tax exemption of eligible non-profit organizations includes the income donated by other units or individuals; In addition to other government subsidies, it should be noted that in addition to the financial allocation stipulated in Article 7 of the Enterprise Income Tax Law, the income obtained by the government from purchasing services is not included; Relevant membership fees charged by the civil affairs and financial departments at or above the provincial level; Interest income from bank deposits (arising from non-taxable income and tax-free income); Other income (as stipulated by the Ministry of Finance and the State Administration of Taxation).

How do non-profit organizations file tax returns and make accounts? Is there a courseware?